Integrated Filing — IndAS



General information about company

Scrip Code 523838
NSE Symbol SIMPLEXINF
MSEI Symbol NOTLISTED
ISIN INE059B01024
Name of company SIMPLEX INFRASTRUCTURES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment CONSTRUCTION
Start date and time of board meeting 11-08-2026   13:00:00
End date and time of board meeting 11-08-2026   18:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 29,055.00 29,055.00
Other income 326.00 326.00
Total income 29,381.00 29,381.00
2 Expenses
(a) Cost of materials consumed 2,393.00 2,393.00
(b) Purchases of stock-in-trade 49.00 49.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (163.00) (163.00)
(d) Employee benefit expense 2,702.00 2,702.00
(e) Finance costs 148.00 148.00
(f) Depreciation, depletion and amortisation expense 773.00 773.00
(f) Other Expenses
1 Sub-Contractor's Charges 17,801.00 17,801.00
2 Other Expenses 4,176.00 4,176.00
Total other expenses 21,977.00 21,977.00
Total expenses 27,879.00 27,879.00
3 Total profit before exceptional items and tax 1,502.00 1,502.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,502.00 1,502.00
6 Tax expense
7 Current tax 146.00 146.00
8 Deferred tax 270.00 270.00
9 Total tax expenses 416.00 416.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,086.00 1,086.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (19.00) (19.00)
16 Total profit (loss) for period 1,067.00 1,067.00
17 Other comprehensive income net of taxes (57.00) (57.00)
18 Total Comprehensive Income for the period 1,010.00 1,010.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,044.00 1,044.00
Total profit or loss, attributable to non-controlling interests 23.00 23.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 987.00 987.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 23.00 23.00
21 Details of equity share capital
Paid-up equity share capital 1,586.00 1,586.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.32 1.32
Diluted earnings (loss) per share from continuing operations 1.32 1.32
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.32 1.32
Diluted earnings (loss) per share from continuing and discontinued operations 1.32 1.32
24 Debt equity ratio 1.7200 1.7200
25 Debt service coverage ratio 0.6300 0.6300
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The Parent Company has executed the Master Restructuring Agreement (MRA) with National Asset Reconstruction Company Limited (NARCL). Subsequent to the MRA, major portion of the non-assigned debts have been settled. Settlement with the remaining one non-assigned lender consisting less than 0.50% of the total debts is in advance stage. 2.Other Comprehensive Income that will be reclassified to profit or loss represents Exchange (Loss) / Gain on translation of foreign operations. 4.Exceptional items for the quarter ended 30th June, 2026 Rs. Nil (31st March, 2026: Rs. 43 lakhs) resulting out of adjustment of unsustainable debt (including interest) pursuant to settlement agreements and adjustments of various Current Assets as well as Liabilities. 5.During F.Y. 2025-26 the Parent Company has allotted fully paid-up equity shares and Convertible Warrants, on a preferential basis: a) On 29th May, 2025 allotted 72,39,447 equity shares of Rs. 2 each at an issue price of Rs. 289/- per equity share to Non-Promoters by way of fresh infusion of funds b) On 29th May, 2025 allotted 74,20,935 Convertible Warrants at an issue price of Rs. 289/- to Promoter Group and Non-Promoters upon receipt of 25% upfront payment per convertible warrant. On 21st July, 2025, allotted 8,65,052 equity shares of Rs. 2 each by conversion of 8,65,052 Convertible Warrants to a Non-Promoter Investor on receipt of balance 75% payment. c) On 29th May, 2025 allotted 25,91,000 equity shares of Rs. 2 each at an issue price of Rs. 289/- per equity share to NARCL and on 22nd July 2025, allotted 1,73,000 and 10,00,000 equity shares of Rs. 2 each at an issue price of Rs. 294/- per equity share to NARCL and a Lender respectively, by conversion of outstanding debts into equity shares. 6.These results of the Group have been prepared in accordance with Ind AS, notified under Section 133 of the Companies Act, 2013 read together with the Companies (Indian Accounting Standard) Rules, 2015 as amended. 7.The Parent Company has overdue Debts to its non-assigned lender amounting to Rs.4,616 lakhs (31st March, 2026: Rs.4,616 lakhs) which is under advance stage of negotiation for one time settlement. 8.The Group has considered business segment as primary segment for disclosure. The Group’s operations predominantly consist of construction / project activities, which is considered the only business segment in the context of Ind AS 108 “Operating Segments”. 9.The above results, after review by the Audit Committee, have been approved and taken on record by the Board of Directors at its meeting held on 11th August, 2026. The Statutory Auditors of the Group have carried out a Limited Review of the results for the quarter ended 30th June, 2026 in terms of Regulation 33 and 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 10.The figures for the quarter ended 31st March, 2026 are the balancing figures between audited figures for the full financial year 31st March, 2026 and the unaudited year to date published figures upto the quarter ended 31st December, 2025. 11.The figures for the previous period's relating to results have been regrouped / rearranged wherever necessary to conform to current period.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Statement of Profit and Loss, net of tax 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss 0.00
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Statement of Profit and Loss, net of tax (57.00) (57.00)
Total Amount of items that will be reclassified to profit and loss (57.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (57.00) (57.00)